Gavin Cassar

INSEAD

Professor of Accounting and Control

Boulevard de Constance

Fontainebleau , 77305

France

http://https://www.insead.edu/faculty-research/faculty/gavin-cassar

SCHOLARLY PAPERS

24

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CITATIONS
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49

Scholarly Papers (24)

1.

Do Risk Management Practices Work? Evidence from Hedge Funds

Chicago Booth Research Paper No. 13-13, Fama-Miller Working Paper, 26th Australasian Finance and Banking Conference 2013
Number of pages: 51 Posted: 09 Dec 2010 Last Revised: 16 Dec 2016
Gavin Cassar and Joseph J. Gerakos
INSEAD and Tuck School of Business at Dartmouth College
Downloads 1,679 (6,515)

Abstract:

hedge funds, risk management, expectations, performance

2.
Downloads 1,104 ( 14,962)
Citation 2

Budgets, Internal Reports and Manager Forecast Accuracy

Number of pages: 45 Posted: 25 Oct 2006
Gavin Cassar and Brian Gibson
INSEAD and University of New England (Australia) - New England Business School
Downloads 1,104 (14,658)
Citation 2

Abstract:

absolute forecast error, budgeting, forecasting, internal reporting

Budgets, Internal Reports and Manager Forecast Accuracy

Contemporary Accounting Research, Vol. 25, No. 3, 2008
Posted: 08 May 2008
Gavin Cassar and Brian Gibson
INSEAD and University of New England (Australia) - New England Business School

Abstract:

absolute forecast error; budgeting; forecasting; internal reporting

Downloads 749 (26,151)
Citation 7

Abstract:

expectations, information acquisition, forecasting, nascent entrepreneur, over-optimism, planning, rationality

Abstract:

expectations, financial projections, forecasting, nascent entrepreneur, overoptimism, planning, rationality

4.

Alternative Information Sources and Information Asymmetry Reduction: Evidence from Small Business Debt

Number of pages: 55 Posted: 25 Apr 2008 Last Revised: 16 Nov 2011
INSEAD, Wisconsin Capital Management and University of Pennsylvania - Accounting Department
Downloads 618 (31,712)
Citation 4

Abstract:

accounting sophistication; accrual accounting; credit denial; credit scores; cost of capital; interest rates; relationship lending; small business; soft information; collateral

Financial Statement and Projection Preparation in Start-Up Ventures

Number of pages: 45 Posted: 30 Jun 2008
Gavin Cassar
INSEAD
Downloads 613 (34,464)
Citation 7

Abstract:

accounting information, agency costs, decision-making, financial projections, financial statements, start-ups

Financial Statement and Projection Preparation in Start-Up Ventures

Accounting Review, Vol. 84, No. 1, 2009
Posted: 14 May 2009
Gavin Cassar
INSEAD

Abstract:

accounting information, agency costs, decision-making, financial projections, financial statements, start-ups

Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns

Chicago Booth Research Paper No. 09-43
Number of pages: 59 Posted: 02 Nov 2009
Gavin Cassar and Joseph J. Gerakos
INSEAD and Tuck School of Business at Dartmouth College
Downloads 593 (35,989)
Citation 11

Abstract:

Hedge Funds, Performance Smoothing, Serial Correlation, Pricing Controls

Hedge Funds: Pricing Controls and the Smoothing of Self-Reported Returns

Review of Financial Studies, Forthcoming
Posted: 10 Nov 2010
Gavin Cassar and Joseph J. Gerakos
INSEAD and Tuck School of Business at Dartmouth College

Abstract:

Hedge Funds, Performance Smoothing, Serial Correlation, Pricing Controls

Determinants of Hedge Fund Internal Controls and Fees

Chicago Booth Research Paper No. 09-44, Chicago Booth Initiative on Global Markets Working Paper No. 46
Number of pages: 61 Posted: 18 Sep 2008 Last Revised: 16 Nov 2011
Gavin Cassar and Joseph J. Gerakos
INSEAD and Tuck School of Business at Dartmouth College
Downloads 546 (40,151)
Citation 6

Abstract:

hedge funds, internal controls, investor fees, restatements

Determinants of Hedge Fund Internal Controls and Fees

Accounting Review, Vol. 85, No. 6, 2010
Posted: 19 Jul 2010
Gavin Cassar and Joseph J. Gerakos
INSEAD and Tuck School of Business at Dartmouth College

Abstract:

hedge funds, internal controls, investor fees, restatements

Industry and Startup Experience on Entrepreneur Forecast Performance in New Firms

Number of pages: 44 Posted: 24 Dec 2010 Last Revised: 04 Oct 2013
Gavin Cassar
INSEAD
Downloads 332 (74,206)
Citation 1

Abstract:

bias, entry, entrepreneur, expectations, experience, forecasting, growth, new firms, technology

Industry and Startup Experience on Entrepreneur Forecast Performance in New Firms

Journal of Business Venturing, Forthcoming
Posted: 07 Nov 2012
Gavin Cassar
INSEAD

Abstract:

bias, entry, entrepreneur, expectations, experience, forecasting, growth, new firms, technology

Does Self-Efficacy Affect Entrepreneurial Investment?

Number of pages: 59 Posted: 17 May 2009
Gavin Cassar and Henry L. Friedman
INSEAD and University of California, Los Angeles (UCLA) - Accounting Area
Downloads 214 (119,011)
Citation 4

Abstract:

entrepreneur, investment, risk preferences, self-efficacy, venturing

Does Self-Efficacy Affect Entrepreneurial Investment?

Strategic Entrepreneurship Journal, Vol. 3, No. 3, 2009
Posted: 08 Jul 2009
Gavin Cassar and Henry L. Friedman
INSEAD and University of California, Los Angeles (UCLA) - Accounting Area

Abstract:

entrepreneur, investment, self-efficacy, venturing

10.

Hedge Fund Voluntary Disclosure

Number of pages: 38 Posted: 21 Mar 2015 Last Revised: 11 Nov 2016
INSEAD, Tuck School of Business at Dartmouth College, Pennsylvania State University, University of North Carolina Kenan-Flagler Business School and Unaffiliated Authors (Deceased)
Downloads 201 (57,394)

Abstract:

Voluntary disclosures; hedge funds; investor letters; proprietary costs; agency costs

Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms

Number of pages: 33 Posted: 29 Jan 2011 Last Revised: 16 Nov 2011
Gavin Cassar
INSEAD
Downloads 185 (136,887)
Citation 2

Abstract:

Auditing, Cost of Capital, Earnings Persistence, Private Firms

Discussion of the Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms

Journal of Accounting Research, Forthcoming
Posted: 06 Feb 2011
Gavin Cassar
INSEAD

Abstract:

Auditing, Cost of Capital, Earnings Persistence, Private Firms

Initial Retention of External Accountants in Startup Ventures

Number of pages: 42 Posted: 29 Dec 2008 Last Revised: 16 Nov 2011
Gavin Cassar and Christopher D. Ittner
INSEAD and University of Pennsylvania - Accounting Department
Downloads 72 (278,411)
Citation 1

Abstract:

accountants, adoption, entrepreneurs, professional services, retention, start-ups

Initial Retention of External Accountants in Startup Ventures

European Accounting Review, Vol. 18, No. 2, pp. 313-340, 2009
Posted: 14 May 2009 Last Revised: 05 May 2013
Gavin Cassar and Christopher D. Ittner
INSEAD and University of Pennsylvania - Accounting Department

Abstract:

accountants, adoption, entrepreneurs, professional services, retention, start-ups

13.

A Theory of Firm Objectives and Performance Based on Owner Heterogeneity

INSEAD Working Paper No. 2013/56/AC
Number of pages: 31 Posted: 23 Apr 2013 Last Revised: 16 Aug 2013
Gavin Cassar
INSEAD
Downloads 63 (203,245)

Abstract:

14.

Explicit and Implicit Incentives: Longitudinal Evidence from NCAA Football Head Coaches Employment Contracts

AAA 2014 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 16 Aug 2013 Last Revised: 27 Mar 2015
Brian D. Cadman and Gavin Cassar
University of Utah - David Eccles School of Business and INSEAD
Downloads 24 (296,045)

Abstract:

Career concerns, implicit incentives, labor markets, turnover, renegotiation

Academics vs. Athletics: Career Concerns for NCAA Division I Coaches

HKS Working Paper No. 16-013
Number of pages: 49 Posted: 23 May 2016
Harvard University - Harvard Kennedy School (HKS), University of Utah - David Eccles School of Business and INSEAD
Downloads 14 (499,730)

Abstract:

Labor Economics

Academics vs. Athletics: Career Concerns for NCAA Division I Coaches

NBER Working Paper No. w22120
Number of pages: 48 Posted: 28 Mar 2016
Harvard University - Harvard Kennedy School (HKS), University of Utah - David Eccles School of Business and INSEAD
Downloads 6 (544,074)
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Abstract:

16.

Forecast Rationality in Small Firms

Journal of Small Business Management, Vol. 45, No. 3, pp. 283-302, July 2007
Number of pages: 20 Posted: 01 Jun 2007
Gavin Cassar and Brian Gibson
INSEAD and University of New England (Australia) - New England Business School
Downloads 16 (470,097)
Citation 4
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Abstract:

17.

Alternative Information Sources and Information Asymmetry Reduction: Evidence from Small Business Debt

Journal of Accounting & Economics (JAE), Vol. 59, No. 2-3, 2015
Posted: 02 Aug 2015
INSEAD, University of Pennsylvania - Accounting Department and Wisconsin Capital Management

Abstract:

Accounting sophistication, Accrual accounting, Credit scores, Cost of capital, Relationship lending

18.

The Financing of Business Start-Ups

Journal of Business Venturing, Vol. 19, No. 2, 2004
Posted: 14 May 2009
Gavin Cassar
INSEAD

Abstract:

Capital structure, Financing, Start-ups

19.

Longitudinal Analysis of Relationships between Planning and Performance in Small Firms

Small Business Economics, Vol. 25, No. 3, 2005
Posted: 14 May 2009
Brian Gibson and Gavin Cassar
University of New England (Australia) - New England Business School and INSEAD

Abstract:

Performance, planning, small firms

20.

Self-Serving Behaviour and the Voluntary Disclosure of Capital Market Performance

Accounting Research Journal, Vol. 14, No. 2, pp. 126-137, 2001
Posted: 14 May 2009
Gavin Cassar
INSEAD

Abstract:

Annual reports, Corporate performance, Graphs, Self-serving behaviour, Voluntary disclosure

21.

Money, Money, Money? A Longitudinal Investigation of Entrepreneur Career Reasons, Growth Preferences and Achieved Growth

Entrepreneurship and Regional Development, Vol. 19, No. 1, pp. 89-107, 2007
Posted: 14 May 2009
Gavin Cassar
INSEAD

Abstract:

career reasons, growth, intentions, nascent entrepreneur, preferences, startups

22.

Capital Structure and Financing of SMEs: Australian Evidence

Accounting and Finance, Vol. 43, No. 2
Posted: 14 May 2009
Gavin Cassar and Scott Holmes
INSEAD and University of Newcastle

Abstract:

Capital structure, Financing, Small and medium sized enterprises

23.

An Investigation of Hindsight Bias in Nascent Venture Activity

Journal of Business Venturing, Vol. 24, No. 2, 2009
Posted: 14 May 2009
Gavin Cassar and Justin Craig
INSEAD and Bond University - Faculty of Business, Technology and Sustainable Development

Abstract:

Learning, Hindsight bias, Retrospective recall, Nascent activity

24.

Entrepreneur Opportunity Costs and Intended Venture Growth

Journal of Business Venturing, Vol. 21, pp. 610-632, 2006
Posted: 02 May 2006 Last Revised: 16 Nov 2011
Gavin Cassar
INSEAD

Abstract:

Growth, Human capital, Nascent entrepreneurs, Opportunity costs, Start-ups